Dainfurn LTD manufactures only one product. The following information pertains to the month ended 31 December 2021 Manufactured chairs 1000 Sold 800 Selling price 1575 Direct manufacture cost per Unit 264 Direct labour per Unit 165 Manufacturing overheads per Unit 99 Fixed Manufacturing Overheads per Month 120000 Fixed Administration Cost per month 60000 Marketing costs of sales revenue 63000 Advertising cost of sales revenue 50400 Prepare the Income Statement for the month ended 31 December 2021 using the variable costing method